Sarasvatī-avatāra-prasaṅgaḥ
Account of Sarasvatī’s Manifestation and the Humbling of the Devas
निराकारापि साकारा सर्वतत्त्वस्वरूपिणी । अप्रतर्क्यगुणा नित्या कार्यकारणरूपिणी
nirākārāpi sākārā sarvatattvasvarūpiṇī | apratarkyaguṇā nityā kāryakāraṇarūpiṇī
Though formless, She also assumes form; She is the very essence of all tattvas (principles of reality). Her qualities are beyond mere reasoning; eternal is She, appearing as both cause and effect in the lila of manifestation.
Suta Goswami (narrating the Uma-saṃhitā discourse to the sages, describing Devī/Umā as Śiva’s Śakti)
Tattva Level: pati
Shiva Form: Mahādeva
Shakti Form: Umā
Role: creative
It teaches that Devī (Umā/Śakti) is simultaneously transcendent (formless) and immanent (with form), pervading all tattvas; realizing this unity of the Supreme and its power helps the seeker move beyond limited reasoning toward liberating insight.
Liṅga worship honors the formless Absolute (nirākāra) through a sacred form (sākāra); this verse grounds that practice by affirming that the Divine can be approached both as beyond form and as compassionately manifest within form—Śiva inseparable from Śakti.
Meditate on Śiva-Śakti as both nirguṇa and saguṇa while japa of the Pañcākṣarī (“Om Namaḥ Śivāya”); in pūjā, contemplate the Liṅga as the formless reality and the mūrti/Devī as its manifest grace.